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TMI Blog2018 (9) TMI 1417X X X X Extracts X X X X X X X X Extracts X X X X ..... MPGST Act, 2017"). 2. According to the petitioner, M. P. State Government or officials authorized under the MPGST Act, 2017 have no jurisdiction to exercise the powers under the Integrated Goods and Services Act, 2017 (in short "the IGST Act, 2017), particularly under Section 4 of the IGST Act, 2017. 3. It is also averred that there is no separate notification authorizing officials of the State Government under the IGST Act to exercise powers under the IGST Act, 2017, therefore, the respondent Nos.3 and 4 have no power to inspect, search and seize goods under the IGST Act, 2017 and prayed for its quashment. 4. The sole contention of the learned counsel for the petitioner is that in absence of any notification under Section 4 of IGST Act, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ue notice and pass an order in tax and penalty of relation to seized goods Deputy Commissioner of State Tax Assistant Commissioner of State Tax State Tax Officer 8. Section 20 of the IGST Act provides for the provisions of Central Goods & Services Tax Act (in short "the CGST") relating to inspection, search, seizure etc. Section 68 of the MPGST Act provides the powers of inspection, search and seizure of goods in movement. Section 129 of the MPGST Act provides the power in respect of detention, seizure and release of goods and conveyance in transaction. 9. In the present case, it is an admitted position that the subject vehicle was transporting goods for inter-state supply of goods from Gurgaon, Haryana to Pune, Maharashtra. As per E-Wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... drawn our attention to the notification dated 13.10.2017 issued by the Government of India, Ministry of Finance in respect of refund under Section 20 of the IGST Act and submitted that similar type of notification is required and prayed for its quashment. 13. On due consideration of the arguments of the learned counsel for the parties so also the provisions of Section 4 of the IGST Act, we are of the view that officers appointed under the MPGST Act are authorized to be proper officers for the purpose of IGST and, therefore, the contention of the petitioner that no notification was issued and in absence of any notification under Section 4 of the IGST Act has no force, we cannot accept the contention of the petitioner that the action of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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